CIGMA METALS CORPORATION
                                  1 Edith Place
                    Coolum Beach, Queensland, 4573 Australia

BY EDGAR
--------

                                                                February 5, 2007
U.S. Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
Attention: Donna Levy
Mail Stop: 7010


     RE:  Cigma Metals Corporation - Registration Statement on Form SB-2
          File No. 333-136755
          -------------------


Gentlemen:

     Cigma Metals Corporation (the "Company"), hereby requests, pursuant to Rule
461  of  the Securities Act of 1933, as amended, that the effective date for the
above-referenced  Registration  Statement  be  accelerated  to  3:00 pm Tuesday,
February 6, 2007, or as soon as practicable thereafter.

     In connection with the foregoing, we hereby acknowledge that:

  -  Should  the  Securities  and  Exchange Commission (the "Commission") or the
     staff,  acting by delegated authority declare the filing effective, it does
     not  foreclose  the  Commission  from taking any action with respect to the
     filling.
  -  The  action  of the Commission or the staff, acting by delegated authority,
     in  declaring  the  filing  effective does not relieve the Company from its
     full  responsibility for the adequacy and accuracy of the disclosure in the
     registration  statement;  and
  -  The  Company  may  not  assert  staff  comments  and  the  declaration  of
     effectiveness as a defense in any proceeding initiated by Commission or any
     person under the federal securities laws of the United States.

Thank you for your courtesy, assistance and cooperation in this matter.

Very truly yours,

CIGMA METALS CORPORATION



By:     /s/  Lars Pearl
        ---------------
Name:   Lars Pearl
Title:  President